Title 50War and National DefenseRelease 119-73not60

§2772 Reports on Financial Balances for Atomic Energy Defense Activities

Title 50 › Chapter 42— ATOMIC ENERGY DEFENSE PROVISIONS › Subchapter VII— BUDGET AND FINANCIAL MANAGEMENT MATTERS › Part C— Other Matters › § 2772

Last updated Apr 5, 2026|Official source

Summary

The Secretary of Energy must send a report to the congressional defense committees at the same time the President’s budget goes to Congress under 31 U.S.C. 1105(a). The report must show financial balances for each atomic energy defense program using the same budget control levels found in the report that accompanied the most recent Energy and Water Development appropriations Act. Money from recurring DOE national security authorizations (as defined in section 2741 of this title) must be shown separately from money provided under any other law. The report has two parts. The first part, as of the end of the most recently completed fiscal year, must show unobligated funds; total funds available to cost; costed and uncosted balances; the uncosted threshold in dollars and any amounts over or under that threshold with explanations; and encumbered and unencumbered uncosted balances with any over/under amounts explained. The second part, as of the end of the first quarter of the current fiscal year, must show unobligated funds, total uncosted funds, and unallotted budget authority. Definitions (one line each): costed — funds spent for received goods or services after obligation; encumbered — funds obligated and held for a known purpose; uncosted — funds obligated but goods or services not yet received; unencumbered — funds obligated but not held for a known purpose; threshold — a benchmark for extra congressional scrutiny; total funds available to cost — the sum of prior uncosted obligations, current year obligations, and current year deobligations.

Full Legal Text

Title 50, §2772

War and National Defense — Source: USLM XML via OLRC

(a)(1)Concurrent with the submission of the budget justification materials submitted to Congress in support of the budget of the President for a fiscal year (submitted to Congress pursuant to section 1105(a) of title 31), the Secretary of Energy shall submit to the congressional defense committees a report on the financial balances for each atomic energy defense program.
(2)In each report required by paragraph (1), the Secretary shall—
(A)present information on the financial balances for each atomic energy defense program at the budget control levels used in the report accompanying the most current Act appropriating funds for energy and water development; and
(B)present financial balances in connection with funding under recurring DOE national security authorizations (as defined in section 2741 of this title) separately from balances in connection with funding under any other provision of law.
(b)(1)Each report required by subsection (a) shall—
(A)be divided into two parts, as specified in paragraphs (2) and (3); and
(B)set forth the information required by those paragraphs in summary form and by fiscal year.
(2)The first part of the report required by subsection (a) shall set forth, for each atomic energy defense program, the following information, as of the end of the most recently completed fiscal year:
(A)The balance of any unobligated funds and an explanation for why those funds are unobligated.
(B)The total funds available to cost.
(C)The total balance of costed funds.
(D)The total balance of uncosted funds.
(E)The threshold for the balance of uncosted funds, stated in dollars.
(F)The amount of any balance of uncosted funds that is over or under that threshold and, in the case of a balance over that threshold, an explanation for why the balance is over that threshold.
(G)The total balance of encumbered, uncosted funds.
(H)The total balance of unencumbered, uncosted funds.
(I)The amount of any balance of unencumbered, uncosted funds that is over or under the threshold described in subparagraph (E) and, in the case of a balance over that threshold, an explanation for why the balance is over that threshold.
(3)The second part of the report required by subsection (a) shall set forth, for each atomic energy defense program, the following information:
(A)The balance of any unobligated funds, as of the end of the first quarter of the current fiscal year.
(B)The total balance of uncosted funds, as of the end of the first quarter of the current fiscal year.
(C)Unalloted budget authority.
(c)In this section:
(1)The term “costed”, with respect to funds, means the funds have been obligated to a contract and goods or services have been received from the contractor in exchange for the funds.
(2)The term “encumbered”, with respect to funds, means the funds have been obligated to a contract and are being held for a specific known purpose by the contractor.
(3)The term “uncosted”, with respect to funds, means the funds have been obligated to a contract and goods or services have not been received from the contractor in exchange for the funds.
(4)The term “unencumbered”, with respect to funds, means the funds have been obligated to a contract and are not being held for a specific known purpose by the contractor.
(5)The term “threshold” means a benchmark over which a balance carried over at the end of a fiscal year should be given greater scrutiny by Congress.
(6)The term “total funds available to cost” means the sum of—
(A)total uncosted obligations from prior fiscal years;
(B)current fiscal year obligations; and
(C)current fiscal year deobligations.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2021—Pub. L. 116–283 amended section generally. Prior to amendment, section related to quarterly reports on financial balances for atomic energy defense activities. Subsec. (b)(2)(G). Pub. L. 117–81, § 3132(1)(A), substituted “encumbered” for “committed”. Subsec. (b)(2)(H), (I). Pub. L. 117–81, § 3132(1)(B), (C), substituted “unencumbered” for “uncommitted”. Subsec. (c). Pub. L. 117–81, § 3132(2), struck out pars. (1) and (3), which defined “committed” and “uncommitted”, respectively; redesignated former pars. (2) and (4) as (1) and (3), respectively; substituted “from the contractor” for “by the contractor” in pars. (1) and (3); and added pars. (2) and (4).

Reference

Citations & Metadata

Citation

50 U.S.C. § 2772

Title 50War and National Defense

Last Updated

Apr 5, 2026

Release point: 119-73not60